1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2023-146
 

CHARLES G. BERWIND TRUST v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 26218-08, 26219-08, 26220-08, 26221-08, 26222-08.

T.C. Memo. 2023-146

CHARLES G. BERWIND TRUST FOR DAVID M. BERWIND, DAVID M. BERWIND, D. MICHAEL BERWIND, JR.; GAIL B. WARDEN, LINDA B. SHAPPY AND VALERIE L. PAWSON, TRUSTEES, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 3, 2024.

Attorney(s) appearing for the Case

John William Schmehl , Thomas S. Biemer , Marc Alan Feller , and Benjamin S. Bolas , for petitioners.

Philip S. Yarberough and John Anthony Guarnieri , for respondent.

CORRECTED

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent (hereinafter the IRS) mailed a notice of deficiency to the Charles D. Berwind Trust for David M. Berwind. We refer to this trust as the "David Berwind Trust". The notice of deficiency mailed to the David Berwind Trust reflected a determination that...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases